Notes to SEFA
Accounting Policies: All Federal grant operations of Legal Aid Bureau, Inc. and its subsidiary, Maryland Center forLegal Assistance (MCLA), (together, Maryland Legal Aid) are included in the scope of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (the Single Audit). The Single Auditwas performed in accordance with the provisions of the Office of Management and Budget(OMB) Compliance Supplement (the Compliance Supplement). Compliance testing of allrequirements, as described in the Compliance Supplement, was performed for the grantprograms noted below. The programs on the schedule of expenditures of Federal awards (theSchedule) represent all Federal award programs with fiscal year 2022, cash or non-cashexpenditure activities. For single audit testing, we tested to ensure coverage of at least 40% ofFederally granted funds. Actual coverage was 75%. The major programs tested are listed below.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.